The Sarbanes-Oxley Act (SOX) forced companies to validate their internal financial control processes by:

A) putting strict limits on the amount of non-audit fees (consulting or otherwise) that an accounting firm can earn from a firm that it audits.
B) requiring the CEO and CFO to return bonuses or profits from the sale of stock that are later shown to be due to misstated financial reports.
C) requiring auditing firms to have long-standing relationships with their clients and receive lucrative auditing and consulting fees from them.
D) requiring senior management and the boards of public companies to validate and certify the process through which funds are allocated and controlled.

D